CASH 2018 Special Proxy Statement

Balance Sheet As of December 31, 2017 (Dollars in Thousands) F: Adjustment to intangible assets To record the intangible created related to Crestmark’s customer relationships, amortized over 10 years based on the sum-of-years digits method . . . . . . . . . . . . . . . . . . . . . . . . . . $ 17,750 G: Adjustments to deferred taxes To reflect net deferred tax asset as a result of fair value adjustments using Meta’s effective tax rate of 28% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,799 Reclass Crestmark OCI deferred assets from other assets to deferred tax assets . . . . . . . . . 342 Reclass Crestmark deferred tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7,497) $ (2,356) H: Adjustment to other assets Reclass Crestmark OCI deferred assets from other assets to deferred tax assets . . . . . . . . . $ (342) I: Adjustment to deposits To reflect fair value at merger closing date based on current market rates for similar products over a weighted-average life of eleven months . . . . . . . . . . . . . . . . . . . . . . . . . $ (7,021) J: Adjustment to long-term debt To reflect fair value at merger closing date based on current market rates for trust preferred securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,000 K: Adjustment to deferred taxes Reclass Crestmark deferred tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,497 L: Adjustments to common stock Elimination of Crestmark’s historical common stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (26,871) To reflect issuance of new CASH common stock to Crestmark stockholders . . . . . . . . . . . 33 $ (26,838) M: Adjustment to additional paid-in capital To reflect issuance of new CASH common stock to Crestmark stockholders . . . . . . . . . . . $301,688 N: Adjustment to retained earnings Elimination of Crestmark’s retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (84,807) O: Adjustment to accumulated other comprehensive income Elimination of Crestmark’s accumulated other comprehensive loss . . . . . . . . . . . . . . . . . . $ 1,063 P: Adjustment to non-controlling interests To reflect estimated fair value of Crestmark’s non-controlling interests at merger closing date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 209 Income Statement Three Months Ended December 31, 2017 Fiscal Year Ended September 30, 2017 (Dollars in Thousands) Q: Adjustment to loans receivable interest income To reflect accretion of loan discount from fair value adjustments over the estimated remaining terms to maturity of the loans . . . . . . . . . . . . . . . . $ 374 $ 1,498 R: Adjustment to deposits interest expense To reflect amortization of deposit discount resulting from deposit fair value adjustment over a weighted-average life of eleven months . . . . . $ — $(7,021) S: Adjustment to other interest expense To reflect amortization of premium on trust preferred securities from fair value adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20 $ 79 T: Adjustment to amortization expense To reflect amortization of Crestmark’s customer relationships, amortized over 10 years based on the sum-of-years digits method . . . . . . . . . . . . . $1,703 $ 6,813 U: Adjustment to income tax expense To reflect the income tax expense effect of adjustments Q-T at an estimated rate of 28% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (378) $ 455 102